Validity of refund sanction order: failure of reasoned speaking order and natural justice found, matter directed for reconsideration.
Case-Laws
GST
Validity of refund sanction orders was examined with primary focus on procedural fairness and the requirement of a reasoned, speaking order. The court found the impugned administrative order failed to consider petitioner's submissions and lacked discussion showing the refund claim was legally incorrect; rejection rested on the department's i
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